Article Per Year (5 Year)
p-Index From 2021 - 2026
1.468
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Teknologi Journal of Economics, Business, & Accountancy Ventura Kinerja: Jurnal Ekonomi dan Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Multidisciplinary Science Jurnal Manajemen Risiko Economic and Business Horizon
Martua Eliakim Tambunan
Magister Manajemen Universitas Kristen Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
The Role of Profitability, Leverage, and Corporate Social Responsibility in Corporate Tax Aggressiveness E. Tambunan, Martua; Samaria, Angel
Economic and Business Horizon Vol. 4 No. 1 (2025): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.4.1.2025.526

Abstract

This paper investigates the concept of tax aggressiveness and explores its determinants within corporate practices. Tax aggressiveness refers to strategies employed by businesses to reduce their tax liabilities through legal methods (tax avoidance) or illegal methods (tax evasion). While tax planning can reduce financial burdens, excessive tax aggressiveness carries risks such as legal sanctions and reputational damage. The study identifies key determinants influencing tax aggressiveness, including profitability, leverage, company size, and Corporate Social Responsibility (CSR). Profitability allows firms to allocate resources towards tax planning, while leverage enhances opportunities for minimizing tax obligations. The relationship between CSR and tax aggressiveness is crucial, as firms with higher CSR rankings tend to engage in lower tax aggressiveness. This suggests that socially responsible corporations may adopt more ethical tax practices, balancing financial efficiency with public accountability. The findings emphasize the importance of aligning tax strategies with legal and ethical standards to avoid long-term consequences. The paper highlights the significant role of CSR in shaping corporate tax behavior and offers insights into how industries can strategically manage their tax obligations.
Related Party Transactions and Corporate Governance in Business Group: Evidence from Indonesia Santosa, Perdana Wahyu; Rahayu, Sovi Ismawati; Simon, Zainal Zawir; Tambunan, Martua Eliakim
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i1.2719

Abstract

This paper aims to offer new evidence as to how sub-related party transactions (RPTs) can be related to corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literature by focusing on revenue, expenses, loans, and receivables. Business groups are classified by size or market capitalization. This paper examines whether RPTs in the business group relate with domestic/foreign shareholders, independent board/commissioner, and firm size as controlling factors. The business groups wereselected through purposive sampling that met the analysis criteria with their typology in the population of business groups listed on IDX. We used panel data analysis for four models. This relationship is more pronounced than some recent research for business group firms and firms with more highly concentrated foreign ownership regarding the effect RPTs on revenue, expenses, loans, and receivables. Related to the controlling variable, firm size shows a significant effect on every sub RPTs. The results may imply that foreign ownership exploits Indonesia with expenses such as cross-border transactions of capital goods, intangible property (royalty), intra-firm services, and the cost of debt. Therefore, there is a need for a balanced interest for government and business in Indonesia via foreign directinvestment with corporate governance implementation and adaptive regulation.
Co-Authors Achmad Noerkhaerin Putra Adler Haymans Manurung ADOLF B. HEATUBUN Adolf B. Heatubun Ariditya Pramesti Dewi Anggraheni Dominicus Savio Priyarsono Dr. M.L. Denny , SE., M.M Tewu Dr. Poerwaningsih S. Legowo, MS,Tr Elisabet , Sri Bintang Hermanto Siregar Joshua Perkasa Naibaho Joshua Perkasa Naibaho Ketut Silvanita Ktut Silvanita Mangani Perdana Wahyu Santosa Poerwaningsih S. Legowo Samaria, Angel Silvanita, Ktut Sinuraya, Amri Sovi Ismawati Rahayu, Sovi Ismawati Tarsicius Sunaryo Vera Hendra Sitompul Zainal Zawir Simon, Zainal Zawir